Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Aleutian Pribilof Islands Association Inc
Employer identification number
92-0073013
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
16,950,788
18,506,630
17,708,889
17,147,816
20,901,128
91,215,251
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3
16,950,788
18,506,630
17,708,889
17,147,816
20,901,128
91,215,251
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
0
6
Public support. Subtract line 5 from line 4.
91,215,251
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
16,950,788
18,506,630
17,708,889
17,147,816
20,901,128
91,215,251
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
202,443
139,036
91,501
113,736
211,608
758,324
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
269,700
224,294
212,077
194,275
224,537
1,124,883
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
51,872
107,753
65,058
88,071
119,448
432,202
11
Total support (Add lines 7 through 10).
93,530,660
12
Gross receipts from related activities, etc. (see instructions)
..................
12
9,606,229
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
97.524 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
97.070 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Aleutian Pribilof Islands Association Inc
Employer identification number
92-0073013
Return Reference
Explanation
FORM 990, PART I, LINE 1
THE ALEUTIAN PRIBILOF ISLANDS ASSOCIATION, INC. WAS INCORPORATED IN 1974 AS AN ALASKAN NOT FOR PROFIT CORPORATION TO ADVANCE THE OVERALL ECONOMIC, HEALTH, SOCIAL AND CULTURAL DEVELOPMENT OF THE PEOPLE WITHIN THE ALEUTIAN AND PRIBILOF REGIONS IN THE STATE OF ALASKA. APIAS PROGRAMS INCLUDE, BUT ARE NOT LIMITED TO THE OPERATION OF HEALTH CLINICS, ALCOHOL COUNSELING CENTERS, PUBLIC SAFETY, ENVIRONMENTAL, ELDERLY, NUTRITION, EDUCATION, SOCIAL AND WELFARE SERVICES, CHILD PROTECTION, REHABILITATION AND CULTURAL PROGRAMS. OPERATIONS ARE FINANCED PRIMARILY BY COMPACTS, GRANTS AND CONTRACTS FROM VARIOUS GOVERNMENTAL AGENCIES.
FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES
EDUCATION & TRAINING - PROMOTES SELF-SUFFICIENCY AND INDEPENDENCE OF UNANGAN THROUGH EDUCATION, TRAINING AND TECHNICAL ASSISTANCE, AND TO RESPOND TO AND ASSIST IN MEETING HEALTH, SAFETY, CHILD CARE, AND WELL-BEING NEEDS. EXPENSES: $1,129,326 INCLUDING GRANTS OF: $150,994 REVENUE: $0 ELDERLY SERVICES EXPENSES: $182,504 INCLUDING GRANTS OF: $0 REVENUE: $0 SOCIAL SERVICES EXPENSES: $897,682 INCLUDING GRANTS OF: $451,408 REVENUE: $0 COMMUNITY SERVICES EXPENSES: $136,717 INCLUDING GRANTS OF: $0 REVENUE: $0 PUBLIC SAFETY SERVICES EXPENSES: $983,334 INCLUDING GRANTS OF: $0 REVENUE: $0 LAND & RESOURCE SERVICES EXPENSES: $88,819 INCLUDING GRANTS OF: $0 REVENUE: $0 CULTURAL HERITAGE EXPENSES: $324,728 INCLUDING GRANTS OF: $0 REVENUE: $0 ENVIRONMENTAL SERVICES EXPENSES: $652,546 INCLUDING GRANTS OF: $0 REVENUE: $0
FORM 990, PART VI, SECTION B, LINE 11:
The 990 is reviewed by the Chief Financial Officer (CFO) for accuracy and reasonableness. Amounts and balances on the 990 are agreed back to the organization's audited financial statements and other records. The CFO is assisted in the review process by the organizations controller and grant accountant. Both the CFO and controller have prior audit experience and the CFO is a registered CPA in the State of Alaska. Additionally, a finalized copy of the 990 is presented to the Board finance committee.
Form 990, Part VI, Section B, Line 15:
At the request of the board of directors salary and benefits comps were obtained from Alaska Executive Search, Kawarak Survey, State DOL Database, State of Alaska scale, Salary.com, economic research institute, and foreaker group. The results were presented to the full board at the May 2009 meeting. Based on comps received, the board recommended and approved a salary for the president/ceo commensurate with his responsibilities and longevity. For all other potisions, at time of recruitment, comps are verified and wage parameters adjusted as needed. Current salaries are compared every 3 years with other life companies based in like economic areas. The board of directors reviews the consumer price index and makes across the board adjustments commensurate with CPI shifts.
Form 990, Part VI, Section C, Line 19
Documents are made available upon request at the aleutian pribilof islands association headquarters in Anchorage, AK.
Form 990, Part XI, Line 9
Changes in Net Assets: Transfers for Equipment Acquisitions $103,944
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.